[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-028":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":71},"稅務相關法規概要","tax-law","稅務相關法規 · Tax Law","稅務法規","恆 50 題(每題 2 分),十年未變",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"book-107-1-稅務相關法規概要-028","book-107-1-tax-law-028",107,1,28,"依現行所得稅法規定，個人居住者因財政部公告之調職、非自願離職或其他非自願性因素，交易於 105 年後購入、持有期間在二年以下之房屋、土地者，該交易之所得稅稅率為多少？",{"A":17,"B":18,"C":19,"D":20},"15%","20%","35%","45%","B",null,"本題考點：《所得稅法》第 14 條之 4 第 3 項房地合一稅率，特別是非自願性因素之特別稅率。\n【正解理由】題示房地係 105 年後購入，依《所得稅法》第 4 條之 4 第 1 項第 2 款適用房地合一課稅；而同法第 14 條之 4 第 3 項第 1 款第 5 目明定，中華民國境內居住之個人因財政部公告之調職、非自願離職或其他非自願性因素，交易持有期間在二年以下之房屋、土地者，稅率為百分之二十，故選 B。\n【逐項排除】\n(A) 15% 為《所得稅法》第 14 條之 4 第 3 項第 1 款第 4 目，持有超過十年之境內居住者適用。\n(B) 20% 正確，即《所得稅法》第 14 條之 4 第 3 項第 1 款第 5 目之非自願性因素稅率，為本題答案。\n(C) 35% 為《所得稅法》第 14 條之 4 第 3 項第 1 款第 2 目與第 2 款第 2 目之稅率。\n(D) 45% 為《所得稅法》第 14 條之 4 第 3 項第 1 款第 1 目與第 2 款第 1 目，持有一年以內適用。\n【演算步驟】稅率判定：①身分＝境內居住之個人，適用第 1 款；②持有二年以下且屬非自願性因素，落入第 5 目；③稅率＝百分之二十。應納稅額＝（房地交易所得－土地漲價總數額）×20%。\n【記憶點】境內居住者四級距 45%、35%、20%、15%，非自願性因素與合建二年內完銷拉回百分之二十。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-027","依現行所得稅法規定，阿宸公司（我國境內營利事業）107 年度之國內所得為 300 萬元，其日本分公司之稅後所得 200 萬元，已納日本所得稅 55 萬元。請問阿宸公司可自應納營利事業所得稅中扣抵之國外稅額為多少元？",27,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-029","依現行所得稅法規定，個人非居住者交易於 105 年後購入、持有房屋、土地之期間超過十年者，該交易之所得稅稅率為多少？",29,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-tax-law-026","小宸公司 107 年度之課稅所得為 500 萬元，當年度出售上市股票產生損失 200 萬元，適用促進民間參與公共建設法之免稅所得為 300 萬元，請計算其基本所得稅額為多少？",26,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-030","依現行所得稅法規定，個人居住者 107 年度之下列何種所得應採分離課稅，無須計入綜合所得總額？",30,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-025","依現行營業稅法規定，關於小規模營業人之營業稅課徵方式，下列敘述何者正確？",25,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-031","依營業稅法相關規定，有關銷售額之敘述，下列何者錯誤？",31,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-028",114,"依現行營利事業所得稅查核準則，有關備抵呆帳之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-028",113,"依據營利事業所得稅查核準則，下列支出不屬於可核實認定的費用或損失？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-028",112,"依所得稅法及相關法規規定，下列有關扣繳義務人之敘述，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-028",111,"根據營利事業所得稅查核準則，下列有關稅捐之認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-028",110,"依所得稅法相關規定，下列何項特別扣除額係以個人為單位？①長期照顧 ②儲蓄投資 ③教育學費 ④ 保險費 ⑤幼兒學前",false,1786689130075]